韓國進(jìn)出口貨物通關(guān)須知
時間(TIME)：2021-07-02 15:11:06
發(fā)布時間：2016-09-27 17:45 文章來源：海關(guān)總署 任何希望進(jìn)口、出口或退貨的人必須向海關(guān)申報(bào)。
一、便捷通關(guān)措施簡介
韓國海關(guān)于1996年7月1日開始實(shí)行新的報(bào)關(guān)制度。只要進(jìn)口貨物合法申報(bào)，海關(guān)可以立即確認(rèn)進(jìn)口是否符合法定要件，并接受申報(bào)，放行貨物。通關(guān)手續(xù)對貨物物流不再是一個阻礙。
基于電子數(shù)據(jù)交換（EDI）之上的進(jìn)口通關(guān)系統(tǒng)于1996年7月1日開始啟用。從1999年7月開始，進(jìn)口商不必到海關(guān)現(xiàn)場，只需在辦公室點(diǎn)擊鼠標(biāo)便可報(bào)關(guān)。
此外，為了進(jìn)一步簡化通關(guān)手續(xù)、減少申報(bào)人的成本負(fù)擔(dān)，韓國海關(guān)自2005年開始啟用基于互聯(lián)網(wǎng)的通關(guān)系統(tǒng)。
通過“碼頭貨到發(fā)行系統(tǒng)”，進(jìn)口貨物可在抵達(dá)口岸后立即通關(guān)放行。“進(jìn)口報(bào)關(guān)系統(tǒng)”的貨物放行功能可使誠信度高的制造商和外國投資公司僅通過提交簡單的貨物信息便可使其原材料和貨物獲準(zhǔn)放行，放行后10天補(bǔ)報(bào)進(jìn)口報(bào)關(guān)單。
為了快速通關(guān)，海關(guān)允許在裝載貨物的船舶離開國外出境港口前提前進(jìn)行進(jìn)口申報(bào)。貨物抵達(dá)入境口岸后，進(jìn)口貨物可立刻從船上卸下，從碼頭運(yùn)至目的地（如生產(chǎn)工廠）。
為減輕企業(yè)財(cái)政負(fù)擔(dān)，放行前繳納稅費(fèi)的制度改為放行后繳納。關(guān)稅可在海關(guān)接受報(bào)關(guān)之后的15天內(nèi)繳納。
韓國海關(guān)不僅是一個征稅部門，還負(fù)責(zé)在貨物放行前審核貨物是否滿足《海關(guān)法》以外的其它所有相關(guān)法律規(guī)定，通過與頒發(fā)進(jìn)口行政許可和認(rèn)證書的其他政府部門聯(lián)網(wǎng)，審核所有進(jìn)口要件是否均已滿足。進(jìn)口商不必在海關(guān)和其他政府部門辦公地點(diǎn)之間往返奔波辦理報(bào)關(guān)手續(xù)。
二、進(jìn)口/出口申報(bào)人
貨主、報(bào)關(guān)員、報(bào)關(guān)行和有報(bào)關(guān)資質(zhì)的企業(yè)可以辦理進(jìn)出口報(bào)關(guān)手續(xù)。
三、禁止進(jìn)口/出口的貨物
韓國《海關(guān)法》禁止進(jìn)出口下列貨物：
- 違背憲法精神、危害公共安全或風(fēng)俗的圖書、出版物、傳單、宣傳冊、膠片、唱片、雕塑或具有同等性質(zhì)的其他物品；
- 可能泄露政府機(jī)密信息或用于情報(bào)活動的貨物；和
- 偽造、仿冒的硬幣、紙幣、銀行票據(jù)、債券和（或）其他有價票據(jù)。
四、進(jìn)口通關(guān)
（一）入港申報(bào)
當(dāng)一艘外貿(mào)船只/飛機(jī)抵達(dá)開放口岸時，船長/機(jī)長應(yīng)立即向海關(guān)提交入港報(bào)告，隨附艙單、船上/機(jī)上用品清單、旅客名單、船員/機(jī)組人員名單、船員/機(jī)組人員個人物品清單。
“外貿(mào)船只/飛機(jī)”系指為外貿(mào)為目的往來于韓國和其他國家之間的任何船只/飛機(jī)。
?。ǘ┻M(jìn)口申報(bào)
1．進(jìn)口申報(bào)時間
進(jìn)口申報(bào)可在運(yùn)輸工具入境前提交（稱為“入港前進(jìn)口申報(bào)”）。進(jìn)口貨物運(yùn)抵后都將儲存在保稅區(qū)。進(jìn)口申報(bào)也可在貨物進(jìn)入保稅區(qū)之前或進(jìn)入保稅區(qū)之后提交，但必須在船舶抵達(dá)海港前5天內(nèi)申報(bào)或在飛機(jī)抵達(dá)空港前1天內(nèi)申報(bào)。
進(jìn)口報(bào)關(guān)單必須以書面形式通過“電子數(shù)據(jù)交換”方式提交給貨物所在地海關(guān)。報(bào)關(guān)單應(yīng)載明貨物品名描述、數(shù)量、價格等信息。申報(bào)時應(yīng)隨附以下單證：
- 進(jìn)口許可證（適用許可證管理貨物需提供）
- 發(fā)票
- 價格聲明
- 提單
- 證明符合《海關(guān)法》第226條要求的文件
- 裝箱清單
- 原產(chǎn)地證
- 免關(guān)稅、出口退稅、優(yōu)惠關(guān)稅申請書等（需要時提供）
2．審單
進(jìn)口報(bào)關(guān)單提交后，海關(guān)審核報(bào)關(guān)單中填寫的信息，確認(rèn)隨附單證是否齊全并符合規(guī)定。如審核無誤，海關(guān)將立即接受申報(bào)，進(jìn)口商可憑海關(guān)接受申報(bào)證明提取貨物。
3．查驗(yàn)
海關(guān)關(guān)員單憑報(bào)關(guān)單中的信息和隨附單證無法確定貨物用途、標(biāo)識、功能等時，或需要檢查是否有夾藏貨物、違禁品或貨物是否為“相同貨物”時，將對貨物進(jìn)行查驗(yàn)。韓國海關(guān)的C/S系統(tǒng)（Cargo Selectivity System，即選擇查驗(yàn)系統(tǒng)）可對貨物進(jìn)行風(fēng)險分析，對高風(fēng)險貨物，系統(tǒng)自動提示要求查驗(yàn)。海關(guān)將在查驗(yàn)后決定是否接受申報(bào)。
4．接受申報(bào)
如海關(guān)確定可以允許貨物進(jìn)口通關(guān)，在接受申報(bào)前，貨物應(yīng)繳納關(guān)稅、國內(nèi)稅或提供稅費(fèi)擔(dān)保。如系提供擔(dān)保，應(yīng)在海關(guān)接受申報(bào)后15天之內(nèi)繳納關(guān)稅。已被海關(guān)接受申報(bào)的貨物可自保稅區(qū)放行，進(jìn)入境內(nèi)自由流通。
5．事后稽核
韓國進(jìn)出口報(bào)關(guān)制度基于“守法推定”之上，即相信大多數(shù)進(jìn)出口系合法的，大多數(shù)貿(mào)易商的申報(bào)是如實(shí)的、準(zhǔn)確的。韓國海關(guān)希望促進(jìn)誠實(shí)守法、如實(shí)申報(bào)企業(yè)的貨物快速通關(guān)，同時有效遏制非法貨物的進(jìn)出口。對滿足條件的企業(yè)和貨物，先按進(jìn)口商申報(bào)的信息放行貨物，然后通過“通關(guān)后稽查制度”核查申報(bào)的進(jìn)口價格、原產(chǎn)地標(biāo)識等。目前，韓國海關(guān)所做的事后稽查大多是為審價目的進(jìn)行的稽查。
如因?yàn)榧{稅義務(wù)人原因?qū)е玛P(guān)稅未足額征收，海關(guān)將補(bǔ)征少征稅款并按少征稅款的20%收取額外費(fèi)用。
（三）進(jìn)口通關(guān)流程圖
運(yùn)輸工具出發(fā)前/運(yùn)輸工具抵達(dá)前/貨物進(jìn)入保稅區(qū)前/貨物進(jìn)入保稅區(qū)后
↓
進(jìn)口申報(bào)
↓
批準(zhǔn)進(jìn)口
↓
貨物放行
↓
繳納關(guān)稅
?。ㄋ模┖ｊP(guān)估價貨物的通關(guān)
以下貨物需接受海關(guān)估價：
- 旅客或船員/機(jī)組成員攜帶進(jìn)境的貨物
- 郵遞物品（不包括《外貿(mào)法》規(guī)定需申領(lǐng)許可證的商用貨物）
- 變質(zhì)或受損的貨物
- 由駐韓美軍的財(cái)物處理辦公室銷售的貨物
- 個人自用托運(yùn)行李物品
一般來說，關(guān)稅應(yīng)根據(jù)“先申報(bào)、后征稅”制度征收。但對于上述貨物，由海關(guān)直接通知納稅義務(wù)人繳稅。其他通關(guān)手續(xù)與“先申報(bào)、后征稅”貨物基本相同。
五、出口通關(guān)
韓國貿(mào)易政策注重為出口提供便利，推動外貿(mào)發(fā)展。為此，韓國海關(guān)力求簡化出口手續(xù)，保證出口通關(guān)順暢。95%的出口貨物系無紙通關(guān)。同時，通過風(fēng)險分析進(jìn)行單證審核和貨物查驗(yàn)，防范非法貿(mào)易，增強(qiáng)韓國在世界上的誠信形象。
?。ㄒ唬﹫?bào)關(guān)時間
韓國海關(guān)允許出口商在貨物發(fā)運(yùn)前的任何時間進(jìn)行出口報(bào)關(guān)。
（二）報(bào)關(guān)方式
出口貨物必須以EDI方式向海關(guān)申報(bào)。每個海關(guān)管轄不同區(qū)域，向哪個海關(guān)申報(bào)取決于出口貨物儲存地在哪里。韓國財(cái)政部關(guān)稅廳廳長指定的一些小型出口公司可以通過出口報(bào)關(guān)支持中心（如韓國國際貿(mào)易委員會）的“出口報(bào)關(guān)電子設(shè)施”進(jìn)行出口報(bào)關(guān)。
通過EDI，出口貨物可實(shí)現(xiàn)無紙通關(guān)（“選擇查驗(yàn)系統(tǒng)”選擇查驗(yàn)貨物和要求提供單證的貨物例外）。不需要交驗(yàn)紙質(zhì)單證也不需要查驗(yàn)的貨物比例為95%。需要交驗(yàn)紙質(zhì)單證、但不需要查驗(yàn)的貨物的比例為4.6%。需要查驗(yàn)的貨物比例為0.4%。此外，為了進(jìn)一步簡化通關(guān)手續(xù)、減少申報(bào)人的成本負(fù)擔(dān)，韓國海關(guān)以互聯(lián)網(wǎng)基礎(chǔ)的通關(guān)系統(tǒng)自2005年6月開始上線運(yùn)行。
?。ㄈ┎轵?yàn)
一般來說，出口貨物不需要查驗(yàn)。只有“選擇查驗(yàn)系統(tǒng)”甄別出的高風(fēng)險貨物（如涉嫌侵權(quán)、假冒的貨物）和經(jīng)過單證審核后需要查驗(yàn)的貨物，才進(jìn)行查驗(yàn)。根據(jù)貨物性質(zhì)、企業(yè)誠信度和風(fēng)險分析信息，韓國海關(guān)以彈性方式?jīng)Q定查驗(yàn)比例和查驗(yàn)時段。
（四）出口貨物的啟運(yùn)
出口貨物需在海關(guān)接受出口報(bào)關(guān)后的30天內(nèi)裝船/裝機(jī)啟運(yùn)。如因不可預(yù)見原因（如運(yùn)期改變），貨物未能啟運(yùn)，或啟運(yùn)推遲，經(jīng)出口商申請，海關(guān)允許推遲啟運(yùn)，推遲期最長可達(dá)1年，從出口報(bào)關(guān)單被海關(guān)接受之日開始計(jì)算。
?。ㄎ澹┖喕隹谕P(guān)手續(xù)
適用簡化出口通關(guān)手續(xù)的貨物，其出口報(bào)關(guān)只需遞交艙單、發(fā)票和簡化通關(guān)清單（或郵單），或以電子方式將上述單證包含的信息傳輸至海關(guān)計(jì)算機(jī)系統(tǒng)。以下貨物適用簡化出口通關(guān)手續(xù)：
- 托運(yùn)的、非商業(yè)用途、離岸價低于200萬韓元的行李物品
- 報(bào)紙、用于播放新聞的膠片、錄音帶和其他用作大眾媒體的物品
- 目錄、文件檔案等。
Anyone who wishes to import, export or return goods must declare to the customs.
1、 Brief introduction of convenient customs clearance measures
On July 1, 1996, the new customs declaration system began to be implemented in the South Korea sea. As long as the import goods are declared legally, the customs can immediately confirm whether the import meets the legal requirements, accept the declaration and release the goods. Customs clearance is no longer an obstacle to the logistics of goods.
The import customs clearance system based on EDI was put into operation on July 1, 1996. Since July 1999, importers do not have to go to the customs site, just click the mouse in the office to declare.
In addition, in order to further simplify the customs clearance procedures and reduce the cost burden of the declarant, the South Korean customs has started to use the Internet-based customs clearance system since 2005.
Through the "terminal arrival distribution system", imported goods can be cleared immediately after arriving at the port“ The goods release function of "import declaration system" enables manufacturers and foreign investment companies with high integrity to release their raw materials and goods only by submitting simple goods information, and make up the import declaration form 10 days after the release.
In order to speed up customs clearance, the customs is allowed to make import declaration in advance before the ship carrying the goods leaves the foreign port of exit. Upon arrival at the port of entry, the imported goods can be immediately unloaded from the ship and transported from the wharf to the destination (such as a production plant).
In order to reduce the financial burden of enterprises, the system of paying taxes before release is changed to paying after release. Customs duties can be paid within 15 days after customs declaration.
South Korea customs is not only a tax collection department, but also responsible for verifying whether the goods meet all the relevant legal provisions other than the Customs Law before the goods are released, and checking whether all the import requirements have been met through networking with other government departments that issue import administrative licenses and certificates. Importers do not have to travel between customs and other government offices for customs clearance.
2、 Import / export declarant
Consignors, customs declarers, customs brokers and enterprises with customs declaration qualification may handle import and export customs declaration procedures.
3、 Goods prohibited from import / export
The Customs Law of the Republic of Korea prohibits the import and export of the following goods:
-Books, publications, leaflets, brochures, films, records, sculptures or other articles of the same nature that violate the spirit of the Constitution and endanger public safety or customs;
-Goods that may leak government confidential information or be used for intelligence activities; and
-Counterfeit coins, banknotes, bank notes, bonds and / or other negotiable instruments.
4、 Import clearance
（1） Entry declaration
When a foreign trade vessel / aircraft arrives at the open port, the captain / captain shall immediately submit the entry report to the customs, together with the manifest, list of articles on board / aircraft, passenger list, list of crew / crew members and list of personal articles of crew / crew members.
"Foreign trade vessel / aircraft" means any vessel / aircraft travelling between Korea and other countries for the purpose of foreign trade.
（2） Import declaration
1. Import declaration time
Import declaration can be submitted before the entry of the means of transport (referred to as "pre entry declaration"). All imported goods will be stored in the bonded area after arrival. The import declaration can also be submitted before or after the goods enter the bonded area, but it must be submitted 5 days before the ship arrives at the port or 1 day before the aircraft arrives at the airport.
The import declaration must be submitted in writing to the customs of the place where the goods are located through "electronic data interchange". The declaration form shall contain the description, quantity, price and other information of the goods. The declaration shall be accompanied by the following documents:
-Import license (goods subject to license management shall be provided)
-Invoice
-Price statement
-Bill of lading
-Documents proving compliance with the requirements of article 226 of the Customs Law
-Packing list
-Certificate of origin
-Application for tariff exemption, export tax rebate, preferential tariff, etc. (to be provided when necessary)
2. Examination
After the import declaration form is submitted, the customs shall review the information filled in the declaration form and confirm whether the attached documents are complete and meet the requirements. If there is no error, the customs will accept the declaration immediately, and the importer can pick up the goods with the customs declaration acceptance certificate.
3. Inspection
When the customs officers cannot determine the purpose, identification, function, etc. of the goods based on the information in the declaration form and the attached documents, or need to check whether there are hidden goods, contraband or whether the goods are "the same goods", they will inspect the goods. The C / s system (cargo selectivity system) of Korea customs can analyze the risk of goods, and for high-risk goods, the system will automatically prompt for inspection. The customs will decide whether to accept the declaration after inspection.
4. Acceptance of declaration
If Haiguan determines that it can allow the goods to be imported for customs clearance, the goods shall pay customs duties, internal taxes or provide tax guarantee before accepting the declaration. If the guarantee is provided, the customs duties shall be paid within 15 days after the customs accepts the declaration. Goods that have been accepted and declared by the customs may be released from the bonded area and enter the territory for free circulation.
5. Post audit
South Korea's import and export declaration system is based on the "presumption of law-abiding", that is, it is believed that most imports and exports are legal, and the declaration of most traders is truthful and accurate. South Korea customs hopes to promote the rapid customs clearance of goods of honest and law-abiding enterprises, and effectively curb the import and export of illegal goods. For the enterprises and goods that meet the requirements, the goods shall be released according to the information declared by the importer, and then the declared import price and origin identification shall be checked through the "post customs inspection system". At present, the post audit conducted by the South Korean customs is mostly for the purpose of price review.
If the duty is not collected in full due to the duty payer's reasons, the customs will make up for the tax undercharged and charge an additional fee of 20% of the tax undercharged.
(3） Import clearance flow chart
Before the departure of the means of transport / before the arrival of the means of transport / before the goods enter the bonded area / after the goods enter the bonded area
↓ Import declaration
↓ Approval for import
↓ Release of goods
↓ Pay customs duties
（4） Customs clearance of valuation goods
The following goods are subject to Customs Valuation:
-Entry cargo carried by passengers or crew members
-Postal articles (excluding commercial goods required to apply for a license under the foreign trade law)
-Deteriorated or damaged goods
-Goods sold by the property handling office of the US military in South Korea
-Personal luggage
Generally speaking, tariffs should be levied according to the system of "declaration before taxation". However, for the above-mentioned goods, the customs shall directly notify the taxpayer to pay the duty. Other customs clearance procedures are basically the same as "declaration before taxation".
5、 Export clearance
South Korea's trade policy focuses on facilitating exports and promoting foreign trade development. Therefore, the South Korean customs strives to simplify export procedures and ensure smooth export clearance. 95% of exports are paperless. At the same time, through the risk analysis of documents and goods inspection, to prevent illegal trade, enhance the integrity image of South Korea in the world.
（1） Customs declaration time
South Korea customs allows exporters to make export declaration at any time before shipment.
（2） Customs declaration method
Export goods must be declared to Customs by EDI. Each customs has jurisdiction over different areas, and which customs declaration to be made depends on where the export goods are stored. Some small export companies designated by the director of the Customs Department of the Ministry of finance of South Korea can make export declaration through the "export declaration electronic facilities" of the export declaration Support Center (such as the Korea International Trade Commission).
Through EDI, export goods can realize paperless customs clearance (except for the goods selected for inspection by the selective inspection system and the goods requiring documents). The proportion of goods that do not need paper documents and inspection is 95%. 4.6% of the goods need to be submitted for paper documents, but do not need to be inspected. The proportion of goods to be inspected is 0.4%. In addition, in order to further simplify the customs clearance procedures and reduce the cost burden of the declarant, the Internet based customs clearance system of South Korea customs has been put into operation since June 2005. （
(3） Check
Generally speaking, export goods do not need to be inspected. Only the high-risk goods (such as goods suspected of infringement and counterfeiting) identified by the "selective inspection system" and the goods that need to be inspected after the examination of documents can be inspected. According to the nature of goods, enterprise integrity and risk analysis information, the Korean customs determines the inspection proportion and inspection period in a flexible way.
（4） Shipment of export goods
The export goods shall be loaded / shipped within 30 days after the customs accepts the export declaration. If the shipment of the goods fails or is delayed due to unforeseen reasons (such as the change of shipment date), the customs will allow
the shipment to be delayed upon the application of the exporter. The delay period can be up to one year, counting from the date when the export declaration is accepted by the customs.
（5） Simplify export customs clearance procedures
For goods with simplified export customs clearance procedures, only the manifest, invoice and simplified customs clearance list (or mailing list) need to be submitted for export declaration, or the information contained in the above documents can be transmitted to the customs computer system by electronic means. Simplified export customs clearance procedures are applicable to the following goods:
-Checked, non-commercial, FOB less than 2 million won luggage items
-Newspapers, films and tapes used to broadcast news and other articles used as mass media
-Contents, files, etc.
